Non inclusion of drawing and designing charges in the assessable ...

Non-inclusion of drawing and designing charges in assessable value was a bona fide mistake, not tax evasion.

January 29, 2013

Case Laws Central Excise AT

Non inclusion of drawing and designing charges in the assessable value - it was a bonafide mistake and there was no intention to evade Central Excise duties as they have already discharged service tax on the drawing and designing charges - AT

View Source

← Previous Next →

Non inclusion of drawing and designing charges in the assessable ...

Non-inclusion of drawing and designing charges in assessable value was a bona fide mistake, not tax evasion.

January 29, 2013

Case Laws Central Excise AT

You may also like:

Valuation - inclusion of the design, drawing and layout charges in the assessable value of printed cartoons - Section 4(3)(d) - demand confirmed.

Valuation - inclusion of notional cost of drawings and designs supplied free of cost by Maruti to the vendors in the assessable value of parts or components manufactured...

Valuation - inclusion of drawing, designing and engineering charges - The excise duty can be demanded on the same amount charged for drawing and designing, even if...

The issue pertained to the inclusion of demurrage charges in the assessable value for payment of customs duty under the Customs Valuation (Determination of Value of...

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

Freight charges shown separately in invoices for excisable goods, as per agreements with buyers, are not includible in the assessable value for excise duty, irrespective...

Valuation - inclusion of cost of design and drawing - The drawings supplied by the customers being only dimensions of the components could therefore have no value -...

Valuation - inclusion of subsidy in assessable value - no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans - AT

Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not...

Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

Impugned order unsustainable due to vague, non-specific, and invalid show cause notice (SCN). SCN alleged taxability under two categories - Design Services and...

Inclusion of cylinder rental charges, testing charges in assessable value - Valuation of goods - the packing of the gases into cylinders is not necessary for making the...

Quick Updates: